I need a proper calculation and how does those numbers come with an explanation. Not only show me the calculation but also put the explanation.

Cullumber Company owns equipment that cost $61,500 when purchased on danuary 1, 2019, It has been depreciated using the Straight-line method based on estimated salvage value of $4,800 and an estimated usefullife of 5 years. Prepare Cullumber Company's journal entries to record the sale of the equipment in these four independent situationts, /tht ald aldit entries before credit entries, Credit account titles are automatically indented when amount is entered, Do not indent manually if no entryo bs required, select "No Entry" for the account titles and enter of for the amounts) (2) Sold for $29,020 on January 1,2022. (b) Sold for $29,020 on May 1,2022. (t) Soldor $10,300 on January 1.2012 (d) Sold foi 510,300 on ottaber 1.2022